1921 (4) TMI 3

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....s, the Collector of Malabar had jurisdiction to assess the petitioner. Now the income which is taxable under the Act is, as provided in Section 3, All income from whatsoever source it is derived if it accrues or arises or is received in British India or is under the provisions of this Act, deemed to accrue or arise or to be received in British India. 2. And under Section 33(1), in the case of a....

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.... agent of any such person, and such agent shall be deemed to be the assessee in respect of such Income Tax, the profits and gains in question are not chargeable unless they are assessed to Income Tax in the name of an agent of the non-resident. This construction is not supported by the proviso immediately following: Provided that any arrears Of tax may be recovered also in accordance with....

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....cannot himself be got at. 3. In the present case, the petitioner resides and has his principal place of business in the Cochin State in Mattancherri, which adjoins British Cochin and practically forms one town with it, and the petitioner not only does a large part of his business in British Cochin as stated in the reference, but also accepted notices and submitted the necessary returns to the C....

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....en as regards his gains and profits in British Cochin he ought to have been assessed by the Collector of Bombay by virtue of the definition of Collector in Section 2(5). His case was that the business in Bombay was carried on by another firm in which he was merely a partner and that there were no assessable profits or gains arising to him in British Cochin. If there were, he did not dispute the ri....